MARTIN'S AUTO TRIMMING, INC. v. RIDDELL

No. 16581.

283 F.2d 503 (1960)

MARTIN'S AUTO TRIMMING, INC., a corporation, Appellant, v. Robert A. RIDDELL, Director of Internal Revenue Service and United States of America, Appellees.

United States Court of Appeals Ninth Circuit.

October 22, 1960.


Attorney(s) appearing for the Case

Phill Silver, Hollywood, Cal., for plaintiff, appellant and defendant in intervention.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Frederick E. Youngman, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Attys., Edward R. McHale, Lillian W. Stanley, Asst. U. S. Attys., Los Angeles, Cal., for appellees.

Before BARNES and JERTBERG, Circuit Judges, and KILKENNY, District Judge.


KILKENNY, District Judge.

Action by Martin's Auto Trimming, Inc., the appellant, against the appellees to recover $4,750 alleged to have been erroneously collected from appellant taxpayer under § 3403 of the Internal Revenue Code of 1939 (26 U.S.C.A. § 3403, 1952 ed.), as federal excise taxes on custom-made automobile seat covers manufactured and sold by appellant to new and used car dealers from October 1, 1950 to and including August 31, 1952. The appellee...

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